61.assessed level of material misstatement risk 重大错报风险的评估水平 _>&X\`D
62.simall business 小规模企业 8{^kQ/]'|
63.accounting system 会计系统 - YEZ]:"
64.test of control 控制测试 q+yQwX{
65.walk-through test 穿行测试 V(H1q`ao9
66.communication 沟通 ?1~` *LE
67.flow chart 流程图 Ri<u/ ]oR"
68.reperformance of internal control 重新执行 G|bT9f$
69.audit evidence 审计证据 *7uH-u"5d
70.substantive procedures 实质性程序 T6\[iJI|
71.assertions 认定 0"jY.*_EW
72.esistence 存在 KI"#f$2&
73.occurrence 发生 Snj'y,p[
74.completeness 完整性 5'OrHk;u
75.rights and obligations 权利和义务 c[0}AGJ
76.valuation and allocation 计价和分摊 qU \w=
77.cutoff 截止 y8]B:_iU9
78.accuracy 准确性 KjD/o?JUr
79.classification 分类 T$8)u'-pa
80.inspection 检查 4>wP7`/+y
81.supervision of counting 监盘 R$R *'l
82.observation 观察 \j$&DCv
83.confirmation 函证 G<L;4nA)
84.computation 计算 {5Q!Y&N.%
85.analytical procedures 分析程序 E^B'4
86.vouch 核对 ?qb}?&1
87.trace 追查 2=*H 8'k
88.audit sampling 审计抽样 {i;r
89.error 误差 )v'WWwXY>
90.expected error 预期误差 0CHH)Bku
91.population 总体 >xN
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92.sampling risk 抽样风险 ^
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93.non- sampling risk 非抽样风险 fW?vdYF
94.sampling unit 抽样单位 d-oMQGOklb
95.statistical sampling 统计抽样 %Hu5K>ZNYp
96.tolerable error 可容忍误差 mVj9 ,q0
97.the risk of under reliance 信赖不足风险 * `JYC
98.the risk of over reliance 信赖过度风险 [*Z;\5&P
99.the risk of incorrect rejection 误拒风险 akmkyrz '&
100. the risk of incorrect acceptance 误受风险 K%t*8
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101.working trial balance 试算平衡表 D,k6$`
102.index and cross-referencing 索引和交叉索引 " s,1%Ltt
103.cash receipt 现金收入 ?>VLTp8]
104.cash disbursement 现金支出 x'8x
105.bank statement 银行对账单 #NQMy:JHD)
106.bank reconciliation 银行存款余额调节表 CT&|QH{
107.balance sheet date 资产负债表日 i}cRi&2[
108.net realizable value 可变现净值 8=!D$t\3
109.storeroom 仓库 {B~QQMEow
110.sale invoice 销售发票 d9k0F
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111.price list 价目表 zrvF]|1UP
112.positive confirmation request 积极式询证函 jVEGj5F;N
113.negative confirmation request 消极式询证函 y#`tgJ:
114.purchase requisition 请购单 T; 4NRC
115.receiving report 验收报告 &j;wCvE4+
116.gross margin 毛利
,>:U2%
117.manufacturing overhead 制造费用 |NlO7aQ>2H
118.material requisition 领料单 1s\Wtw:
119.inventory-taking 存货盘点 b]e"1Y)D-
120.bond certificate 债券 \P[Y`LYL
121.stock certificate 股票 C2!|OQ9A2
122.audit report 审计报告 &w\{TZ{
123.entity 被审计单位 oe^ I
124.addressee of the audit report 审计报告的收件人 82+r^t/.
125.unqualified opinion 无保留意见 ldf\;Qk
126.qualified opinion 保留意见 ~-k9%v`
127.disclaimer of opinion 无法表示意见 rm7ANMB:
128.adverse opinion 否定意见